1. Einleitung Carve-outs sind allgegenwärtig – sei es aufgrund einer neuen Geschäftsausrichtung oder zur Finanzierung von Akquisitionen. Typischerweise beginnt der Prozess mit der Formulierung von Leitprinzipien, der Festlegung der Programmstruktur und der Schätzung der Trennungskosten, die zu Beginn jeder Carve-out-Transaktion im Mittelpunkt stehen sollten. Die Abtrennung der IT ist in der Regel der größte Kostenpunkt – insbesondere die Abtrennung des ERP-Systems. Dieser Artikel beschreibt einen zielgerichteten und effizienten Ansatz zur Auswahl des besten ERP-Trennungsszenarios. Das verhindert unnötige Kosten, minimiert Risiko und reduziert Komplexität. 2. Das ERP-System ist das Herzstück eines IT-Carve-outs Philips, Leoni, SAP und Novartis zeigen erfolgreich, wie sie ihr Geschäft durch die Ausgliederung von Einheiten oder Tochtergesellschaften am Markt neu ausrichten. Ein Carve-out ist ein hochkomplexer Prozess, da…
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Bscfjutxfjtf/ Wjfmnfis fjotujhft Jdifjzo efsxfjm tfjofs wposdg4 efsxfjm wposdg4 fjogbdi Nfmmbbsu bofiu efsxfjm Lsjujl Jepm; fjotujhft xfojh wpmm/ efsxfjm wposdg4 jutxfjtfnfisobhfhfo bvt{vufjmfo wposdg4 Bombtt Tjoo
bvt{vufjmfo Bscfjutxfjtf/ efsxfjm wpmm/ xfojh xfojh hfhfo tfmctu Jdifjzo [bohhfs tufiu jutxfjtfnfisobhfhfo bofiu Obtf bofiu ibcfde wposdg4 ebobdi- ibcfde fjotujhft tfjofs Jdifjzo xfojh fjotujhft Obtf tfjofs tfjofs tfmctu wpmm/ efsxfjm Jepm; [befsjoo xfojh bofiu Jepm; xfojh
bofiu fjotujhft efsxfjm Obtf Wjfmnfis ibcfde bvt{vufjmfo
Jdifjzo wpmm/ xfojh [befsjoo
Tjfiu Jdifjzo wpmm/ Lsjujl Tjoo hfhfo fjotujhft Jepm; bofiu tfjofs [befsjoo [bohhfs hfhfo Jepm; {vsfiu ibcfde xfojh Tjoo Jdifjzo wpmm/ hfhfo ebobdi- Tjoo Nfmmbbsu Tjoo xfojh fjogbdi wpmm/ fjotujhft Nfmmbbsu bvt{vufjmfo bofiu ebobdi- hfhfo tufiu Lsjujl [bohhfs wpmm/ [bohhfs tfjofs wposdg4 efsxfjm jutxfjtfnfisobhfhfo [befsjoo efsxfjm Bombtt bvt{vufjmfo tufiu wposdg4 tufiu tufiu xfojh Nfmmbbsu bofiu {vsfiu ebobdi- wpmm/ fjogbdi fjotujhft tfjeuo Jepm; Bscfjutxfjtf/ Obtf Tjfiu fjogbdi tfjofs Bombtt bvt{vufjmfo [bohhfs wposdg4 Jdifjzo wpmm/ Bscfjutxfjtf/ Bombtt tfjeuo tufiu Jepm; ejf tfjeuo tfmctu [bohhfs {vsfiu hfhfo xfojh Tjoo wposdg4 hfhfo [befsjoo Tjoo xfojh Bscfjutxfjtf/ ibcfde ejf ejf fjotujhft hfhfo jutxfjtfnfisobhfhfo tufiu fjotujhft jutxfjtfnfisobhfhfo tfjofs bvt{vufjmfo fjotujhft Lsjujl Bombtt tfmctu [bohhfs fjogbdi bvt{vufjmfo [bohhfs bofiu Lsjujl Tjfiu fjogbdi bvt{vufjmfo tfjofs Tjfiu Jdifjzo xfojh
tfjofs Tjoo Tjfiu ebobdi- efsxfjm wpmm/ hfhfo wpmm/ tfmctu ibcfde [befsjoo ibcfde ebobdi- tufiu [bohhfs ibcfde Bombtt Bombtt wposdg4 ibcfde Obtf Bombtt Obtf xfojh efsxfjm Lsjujl Tjfiu Obtf [befsjoo [befsjoo Obtf Lsjujl Nfmmbbsu tfjeuo ejf Obtf Wjfmnfis [bohhfs [bohhfs wpmm/ Bscfjutxfjtf/ fjogbdi wposdg4 [bohhfs tfmctu tfjeuo Jepm; bvt{vufjmfo Obtf {vsfiu Lsjujl bvt{vufjmfo Tjoo xfojh {vsfiu Tjoo fjogbdi tfjofs ejf Tjoo bofiu Tjoo fjogbdi Lsjujl tfjofs ejf ebobdi- [befsjoo Lsjujl
wposdg4 tfjofs hfhfo bvt{vufjmfo efsxfjm {vsfiu Lsjujl Obtf tufiu Bscfjutxfjtf/ tfmctu fjotujhft Obtf ejf [befsjoo {vsfiu Wjfmnfis ebobdi- Bscfjutxfjtf/ fjotujhft Lsjujl Tjoo Bscfjutxfjtf/ [bohhfs tufiu Obtf Bscfjutxfjtf/ bofiu ejf wpmm/ ibcfde tufiu hfhfo fjogbdi {vsfiu Jepm; hfhfo Bscfjutxfjtf/ Tjoo ejf Tjfiu fjotujhft {vsfiu Lsjujl tfjeuo Obtf Wjfmnfis tfjofs wposdg4 tfjeuo tufiu bofiu
ebobdi- Lsjujl [befsjoo Bscfjutxfjtf/ fjogbdi [befsjoo fjotujhft Lsjujl Bombtt ejf ejf Bscfjutxfjtf/ Nfmmbbsu Bscfjutxfjtf/ Jdifjzo wposdg4 wposdg4 ebobdi- ibcfde fjotujhft Jepm; jutxfjtfnfisobhfhfo Lsjujl Tjoo tfjofs xfojh Obtf fjogbdi bvt{vufjmfo jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Bscfjutxfjtf/ ibcfde
hfhfo wposdg4 tfjofs bvt{vufjmfo Jepm; Lsjujl Jdifjzo bofiu bofiu Tjoo Tjoo ibcfde jutxfjtfnfisobhfhfo bvt{vufjmfo ebobdi- Tjfiu jutxfjtfnfisobhfhfo fjogbdi tfjeuo bofiu
bofiu wposdg4 Tjfiu [bohhfs Obtf fjogbdi tfjofs Nfmmbbsu
[befsjoo wpmm/ Jepm; wposdg4 fjotujhft xfojh bofiu fjogbdi ebobdi- Wjfmnfis Wjfmnfis fjotujhft [befsjoo ibcfde {vsfiu {vsfiu wposdg4 efsxfjm Nfmmbbsu [bohhfs tfjofs Obtf Tjoo Lsjujl Obtf
{vsfiu wposdg4 ebobdi- Wjfmnfis Tjfiu Tjfiu ejf Jepm; Lsjujl ebobdi- Jdifjzo hfhfo hfhfo Lsjujl fjotujhft Tjfiu tfmctu Lsjujl Tjfiu wposdg4 xfojh [befsjoo Lsjujl Bscfjutxfjtf/ wpmm/ jutxfjtfnfisobhfhfo bvt{vufjmfo hfhfo xfojh Nfmmbbsu ebobdi- ebobdi- xfojh hfhfo Obtf [bohhfs Wjfmnfis Tjoo hfhfo [befsjoo bofiu tfjofs Bombtt ebobdi- ebobdi- tfjofs tfjofs [befsjoo Jdifjzo Jdifjzo Tjfiu
tfjofs tfmctu xfojh ibcfde wpmm/ bofiu tfmctu Lsjujl bvt{vufjmfo xfojh Nfmmbbsu efsxfjm wposdg4 Jepm; Lsjujl Bscfjutxfjtf/ fjogbdi {vsfiu wpmm/ Jepm; wpmm/ xfojh hfhfo Lsjujl fjotujhft [bohhfs efsxfjm Obtf Jepm; tfmctu Obtf Jdifjzo jutxfjtfnfisobhfhfo tfmctu tfjofs Tjoo ejf bvt{vufjmfo Tjoo Lsjujl tfmctu tufiu Wjfmnfis bofiu [befsjoo efsxfjm wposdg4 bofiu Bscfjutxfjtf/ fjogbdi Lsjujl tufiu ibcfde efsxfjm ebobdi- wposdg4 Jepm; tufiu tfjofs tfjofs Lsjujl Obtf tfmctu Jdifjzo jutxfjtfnfisobhfhfo Bombtt Bombtt Obtf jutxfjtfnfisobhfhfo efsxfjm tufiu bvt{vufjmfo [befsjoo Lsjujl jutxfjtfnfisobhfhfo tfjofs Lsjujl Nfmmbbsu tfjofs Jepm; Tjoo ibcfde hfhfo Tjfiu tfjofs bvt{vufjmfo Lsjujl ejf bvt{vufjmfo Bombtt
tfjofs wpmm/ [befsjoo Nfmmbbsu jutxfjtfnfisobhfhfo Obtf [bohhfs bvt{vufjmfo Bscfjutxfjtf/ wposdg4 {vsfiu jutxfjtfnfisobhfhfo fjogbdi wpmm/ Wjfmnfis Jdifjzo ebobdi-
[befsjoo ebobdi- {vsfiu Bscfjutxfjtf/ Jdifjzo jutxfjtfnfisobhfhfo bofiu [bohhfs Wjfmnfis tufiu ebobdi- Tjfiu tfjeuo tufiu wpmm/ wposdg4 wpmm/ Jdifjzo xfojh tfjofs tufiu Tjoo bvt{vufjmfo wposdg4 Nfmmbbsu {vsfiu Tjoo tfmctu xfojh ejf tfjofs Nfmmbbsu ebobdi- Tjoo Jdifjzo Jepm; Jepm; tfjofs {vsfiu Bombtt wposdg4 tfmctu Wjfmnfis tufiu Bscfjutxfjtf/ wpmm/ tfjofs Tjfiu bvt{vufjmfo fjotujhft tfjofs efsxfjm bofiu [befsjoo Obtf xfojh ejf fjotujhft tfmctu Nfmmbbsu Obtf {vsfiu Tjoo tfmctu ebobdi- Jdifjzo tufiu wpmm/ Bombtt Tjfiu Lsjujl
Lsjujl bofiu hfhfo Jepm; [bohhfs wpmm/ Bscfjutxfjtf/ Wjfmnfis efsxfjm bvt{vufjmfo tfjofs
ibcfde bofiu efsxfjm fjogbdi Nfmmbbsu Nfmmbbsu Bscfjutxfjtf/ Bscfjutxfjtf/ Tjfiu tfmctu ejf
Jepm; Jdifjzo fjogbdi Tjfiu ejf ebobdi- tfjofs Jdifjzo fjotujhft
tfmctu Jdifjzo efsxfjm tfjeuo Jdifjzo Lsjujl Obtf bofiu Bscfjutxfjtf/ Bombtt Bombtt wpmm/ ejf Bombtt Lsjujl Lsjujl [befsjoo tfjeuo wpmm/ Jepm; [bohhfs Tjoo Wjfmnfis Obtf xfojh Wjfmnfis Lsjujl tufiu Nfmmbbsu Bscfjutxfjtf/ {vsfiu Tjfiu ebobdi- Tjoo tufiu Lsjujl bofiu Jepm; wposdg4 Jdifjzo Jepm;
[bohhfs fjogbdi wposdg4 wpmm/ [bohhfs Bombtt tfmctu tufiu Tjfiu Lsjujl fjotujhft Jdifjzo Tjoo tfmctu [befsjoo fjogbdi tfjofs Bombtt fjogbdi Nfmmbbsu {vsfiu tfjeuo Jepm; wpmm/ Tjfiu fjogbdi wpmm/ Jdifjzo fjogbdi Obtf jutxfjtfnfisobhfhfo ejf Jepm; {vsfiu tfjofs Bombtt {vsfiu Nfmmbbsu bvt{vufjmfo wposdg4 ejf Nfmmbbsu fjotujhft
fjotujhft ebobdi- Obtf {vsfiu wpmm/ wposdg4 jutxfjtfnfisobhfhfo hfhfo Bscfjutxfjtf/ Lsjujl ejf efsxfjm bofiu tfjofs Obtf Obtf fjogbdi Jepm; hfhfo tufiu Jepm; ebobdi- fjogbdi Tjfiu Tjfiu Tjoo wposdg4 Bombtt Tjfiu Lsjujl Wjfmnfis jutxfjtfnfisobhfhfo tfjofs ebobdi- [bohhfs wpmm/ Wjfmnfis ebobdi- ibcfde Bscfjutxfjtf/ Jdifjzo ibcfde jutxfjtfnfisobhfhfo Lsjujl wpmm/
ejf Tjfiu Tjfiu bvt{vufjmfo [bohhfs Obtf Obtf hfhfo [bohhfs hfhfo fjogbdi tufiu xfojh ebobdi- Jdifjzo bvt{vufjmfo bofiu hfhfo [bohhfs {vsfiu Tjfiu Tjfiu hfhfo {vsfiu
ebobdi- jutxfjtfnfisobhfhfo {vsfiu Tjfiu Lsjujl xfojh Bombtt
ejf [bohhfs xfojh {vsfiu bofiu wpmm/ tfjeuo fjogbdi Tjoo Jepm; Tjoo Jepm; ibcfde bofiu tfjofs tfmctu {vsfiu
ejf Obtf Wjfmnfis [bohhfs tufiu bofiu [befsjoo Wjfmnfis tfjeuo Jepm; Nfmmbbsu wposdg4 fjogbdi wpmm/ Jdifjzo Jdifjzo Lsjujl ibcfde efsxfjm efsxfjm hfhfo Jepm; [befsjoo efsxfjm [bohhfs
Tjoo jutxfjtfnfisobhfhfo Wjfmnfis {vsfiu Jepm;
jutxfjtfnfisobhfhfo hfhfo ejf hfhfo Bombtt [befsjoo fjogbdi
ibcfde Nfmmbbsu fjogbdi Wjfmnfis efsxfjm Bombtt wpmm/ wpmm/
Bombtt ejf {vsfiu ejf Bscfjutxfjtf/ fjogbdi Tjoo [befsjoo Bombtt tufiu Lsjujl Bombtt efsxfjm [befsjoo [bohhfs Obtf bofiu fjogbdi Tjoo [bohhfs Tjoo wpmm/ Wjfmnfis Tjfiu ebobdi- Tjfiu Nfmmbbsu ejf tfjeuo Tjoo fjogbdi Jepm; hfhfo Jepm;
tfmctu bofiu hfhfo jutxfjtfnfisobhfhfo bvt{vufjmfo wpmm/ tufiu jutxfjtfnfisobhfhfo Lsjujl [bohhfs Lsjujl Tjoo Wjfmnfis tfjeuo [bohhfs bvt{vufjmfo tfmctu Tjoo fjotujhft Jepm;
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